Description: discussion of March 2009 NAIC/LHATF meeting

Description: Key excerpts from research recently performed by Milliman consultants for the SOA on the impact of VM-20 on life insurance product development.

Description: This article describes the mortality tables that the Board of Governors of the Society of Actuaries is recommending to the NAIC as successors to the 1958 CSO Table

Description: An observation is made regarding the impact interest rate scenarios have on VM-20 stochastic reserves.

Description: Provides an overview of India's insurance market and the important role of the actuary.

Description: The article discusses recently-issued regulations under section 807 of the Internal Revenue Code, concerning the computation and reporting of reserves. The provisions addressed generally relate to the Tax Cuts and Jobs Act of 2017.

Description: This article discusses the effects of a reduction in the life valuation interest rate and the adoption of the 2001 CSO table. From Small Talk Newsletter, November 2005, Issue No. 25.

Description: This article describes the effect of different valuation interest rates and levels of surplus on income tax paid by life insurance companies via Phase 1 of the Federal Income Tax Act of 1959.

Description: This article examines the impact of FAS 97 on the emergence of earnings for the most recent versions of UL products, those with interest rate and return of load kickers.

Description: This article announces the availability of The Valuation Actuary Handbook. The purpose of this handbook is to provide assistance to all actuaries who need to use cash-flow testing to validate the appropriateness of reserves. It is a “how to” manual that contains the most up-to-date considerations and techniques for the valuation process.